人力资本理论的提出，解决了许多经济学中的问题，然而关于人力资本理论与马克思劳动力商品理论的关系问题一直存在较多的争议。
Although the proposal of human capital theory has solved many problems in economics, there exist many controversies in the relationship between it and Marx's labor merchandise theory.
绝对利益理论认为，一种商品将在其耗费资源(资金、土地、劳动力)成本低的国家进行生产。
The theory of absolute advantage holds that a commodity will be produced in the country where it costs least in terms of resources (capital, land and labor).
它既包含了理论的贡献，诸如最优化收入及商品课税理论，也包含了实证研究，例如课税如何影响劳动力供给的研究。
It covers both theoretical contributions, such as the theory of optimal income and commodity taxation, as well as empirical work, such as the study of how taxes affect labor supply.
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